A and B are shareholders in AB, Inc. on January 1 of the current year. A owns 20% of the stock and B owns 80% of the stock. On October 1 of the tax year, A sells her entire interest to Z. There is no Sec. 1377(a)(2) election made on this sale. AB, Inc. had net ordinary income of $50,000 at the end of the tax year.

How much of this ordinary income will be allocated to Z?